← All Phrases
“Section 2(14)(vi)”
Section References (mined)Section 2Section 2(14)(vi)1 judgments
The decision most relied on for Section 2(14)(vi) is CIT v. Siemens Aktiongesellschaft (310 ITR 320), cited in 259 judgments on BharatTax.
Leading authorities on Section 2(14)(vi)
CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments
Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).
CIT v. Rajan Nanda
349 ITR 8 · 2012 · High Court
21
citing judgments
An insurance policy assigned by an employer to an employee loses its character as a keyman insurance policy and becomes an ordinary life insurance policy, with tax implications determined by its status at the time of assignment.
SBI v. Collector of Customs
1 SCC 727 · 2000 · Reported
16
citing judgments
The right to reproduce computer software is distinct from the right to use it; reproduction constitutes parting with copyright, while non-exclusive use does not.
